How to accrue payroll
Start with, determine the Fund based on the net income from the sale of goods or provision of services over the past month. From the amount immediately calculate the tax duties and charges, tariffs of housing and communal services. You were going to kick the employer from net income the amount of about 25%, all the rest will be split between the employees of the company and workers .
If you accrue payroll office employee, calculating spend time. For this you only need to count the number of hours worked by the employee. If you find employment in the calendar of the employee unexcused absences, you have the right to take his penalty amount. Calculate sick leave under labour law.
The company may pursue a policy of compensation. So, in this case, you should make a cost estimate staff over the past month on gasoline, mobile communications, etc., Every amount found in the estimates will enroll in the account of the employee's salary. Pay particular attention to the possibility of payment of the premium amount.
Premium salary charge the workers for the achievement of specific targets exceeding the set plan. Often the user makes a decision about the premium reward for the substitution of another employee. All awards are credited, too, are in the payroll. Calculate the percent exceeded of the work, in some cases, the number of days substituted for another employee. Received multiply the result by the average daily salary. This is the order of calculation of the amount of premium.
If you have payroll working out of office service, the basis of calculation take the piecework payment system. Print the number of the produced goods. Now define the unit costs at wholesale rates. Subtract from the received value of 60%. You received the measure which should accrue to the employee for each produced unit of goods. Remember also that in the case of absenteeism, especially without good reason, the employer according to the labour code of the Russian Federation may withdraw the penalty amount.